EconPapers    
Economics at your fingertips  
 

Tax reforms in Spain: efficiency levels and distributional patterns

Ana-Isabel Guerra, Laura Varela-Candamio and Jesus Lopez-Rodriguez ()

Economic Systems Research, 2022, vol. 34, issue 1, 41-68

Abstract: This paper approximates the efficiency levels of the most relevant tax categories and their distributional patterns for a European country considering Spain as an illustrative example. This is done computing the ‘marginal’ excess burden of these taxes, taking into account the structure of the Spanish tax system before and after the major tax reforms undertaken since 2010. In doing so we use a static applied general equilibrium model, which features heterogeneous households classified according to their taxable income. In addition, and in identical terms, another alternative tax reform is evaluated: a flat value-added tax system and a reduction in employers’ social security contributions. Our results indicate that the alternative tax reform would have slightly improved the degree of efficiency of these taxes while implying a lower negative impact on aggregate income. Regarding distributive effects, we do not find significant differences between the actual and the alternative tax policies.

Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link)
http://hdl.handle.net/10.1080/09535314.2020.1848806 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:ecsysr:v:34:y:2022:i:1:p:41-68

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/CESR20

DOI: 10.1080/09535314.2020.1848806

Access Statistics for this article

Economic Systems Research is currently edited by Bart Los and Manfred Lenzen

More articles in Economic Systems Research from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().

 
Page updated 2022-08-25
Handle: RePEc:taf:ecsysr:v:34:y:2022:i:1:p:41-68